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This page features a selection of recent cases of potential interest to our members and subscribers, as well as news updates from the Association. You can subscribe below to stay up to date with new posts.

Please note that this page is not a complete listing of all tax cases, but focuses on decisions of presidential members of the Administrative Appeals Tribunal, the Federal Court, and the High Court. Decisions may be removed from time to time.

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Jordan, Commissioner of Taxation v Second Commissioner of Taxation [2019] FCA 1602

TAXATION – taxation administration – disclosure of protected taxpayer information – whether information concerning the taxation affairs of the Second Respondent may be disclosed for the purpose of the defence of defamation proceedings commenced by him against the Commissioner of Taxation – whether disclosure would be in the performance of a taxation officer’s duties – whether disclosure would be for the purpose of administering a taxation law – whether disclosure would be for the purpose of civil proceedings related to a taxation law – Taxation Administration Act 1953 (Cth), Sch 1, ss 355-25(1), 355-50(1) and (2) Full decision here

Coles Supermarkets Australia Pty Ltd v Commissioner of Taxation [2019] FCA 1582

TAXATION – fuel tax credits – where an entity in the taxpayer’s group acquired fuel for re-sale to its customers – where a small portion (approximately 0.3%) of the fuel was lost through evaporation or leakage – whether the taxpayer was entitled to fuel tax credits under s 41-5 of the Fuel Tax Act 2006 (Cth) in respect of the fuel that was lost through evaporation or leakage – whether the relevant fuel (that is, the fuel lost through evaporation or leakage) was acquired “for use in carrying on [the relevant] enterprise” for the purposes of s 41-5 – whether, in the alternative, the taxpayer was entitled to a decreasing fuel tax adjustment under s 44-5 of the Fuel Tax Act Full decision here

Burns and Commissioner of Taxation (Taxation) [2019] AATA 3860

TAXATION – application for release from taxation liability – eligible and non-eligible taxation liabilities – Taxation Administration Act 1953 (Cth) – s 340-5 of Schedule 1 – whether taxpayer would suffer serious hardship if he were required to satisfy his taxation liabilities – meaning of phrase “serious hardship” – income/outgoing test – meaning of “reasonable timeframe” in income/outgoing test – assets/liabilities test – other relevant factors in deciding whether to exercise discretion to grant release from taxation liabilities – no serious financial hardship found – poor compliance history – impact of personal circumstances on poor compliance history – reviewable decision affirmed Full d

Glencore Investment Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [2019] FCA 1

TAXATION – transfer pricing – appeal from objection decisions of Commissioner of Taxation – amended assessments raised pursuant to Div 13 of Income Tax Assessment Act 1936 (Cth) and Subdiv 815-A of Income Tax Assessment Act 1997 (Cth) – related party international dealing – non-arm’s length dealing for the purposes of Div 13 – for the purposes of Subdiv 815-A conditions operating between two enterprises in their commercial and financial relations differing from those which might be expected to operate between independent enterprises dealing wholly independently – whether consideration paid to applicant by parent company for supply of copper concentrate within arm’s length range (Div 13) –

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